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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 5, 1969

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September 5, 1969 Mr. Rolando Domanico 800 Aurora Boulevard Cubao, Quezon City S i r : This refers to your letter dated September 3, 1969 requesting information as to whether or not your business of buying, repacking and selling peanuts is subject to the 7% monthly sales tax. In reply, I have the honor to inform you that for buying, repacking and selling Soy Peanut Brittle you are considered a dealer, subject only to the graduated fixed annual tax (C-13) prescribed in Section 182 (A)(2) of the National Internal Revenue Code. llcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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